115VD. For the purposes of this Chapter, a ship is a qualifying ship if

(a)it is a sea going ship or vessel of fifteen net tonnage or more;

(b)it is a ship registered under the Merchant Shipping Act, 1958 (44 of 1958), or a ship registered outside India in respect of which a licence has been issued by the Director-General of Shipping under section 406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958); and

(c)a valid certificate in respect of such ship indicating its net tonnage is in force,

but does not include

(i)a sea going ship or vessel if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land;